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Customs - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Valuation - Re-assessment of Bills of Entry - value of subject ...


Imported Goods Valuation Must Follow Established Principles, Excluding Emails and NIDB; Reassessment of Bills of Entry Required.

November 10, 2017

Case Laws     Customs     AT

Valuation - Re-assessment of Bills of Entry - value of subject goods imported in this case cannot be discarded and the same cannot be enhanced by placing reliance on the e-mail, NIDB and the invoices obtained from different sources. - AT

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